What question did this study set out to answer?

The aim is to evaluate cost control procedures by focusing on their impact on overall costs, including efficiency costs.

March 18, 2026The Accounting Review

A Framework for Evaluating Cost Control Procedures for a Process.

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Authors

JSJames C. StallmanUniversity of Missouri

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Implication

This article reports assessing cost control procedures' effectiveness in minimizing overall process costs, suggesting implications for efficiency management.

Key Points

The aim is to evaluate cost control procedures by focusing on their impact on overall costs, including efficiency costs.
Evaluated cost control procedures through a framework that considers multiple cost components.
Discussed preventive controls that reduce the frequency of operational problems.
Examined detection-correction controls which minimize the duration of operational issues.
Identified preventive controls as effective in lowering efficiency costs by reducing operational problems.
Highlighted detection-correction controls' role in minimizing efficiency costs by addressing existing issues promptly.

Cite This Study

James C. Stallman (1972) studied this question.

synapsesocial.com/papers/69ba428e4e9516ffd37a2de8 https://doi.org/10.2308/tar-4490364

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Implication

This article reports assessing cost control procedures' effectiveness in minimizing overall process costs, suggesting implications for efficiency management.

A Framework for Evaluating Cost Control Procedures for a Process.

Discussion

Member takes

Implication

Key Points

Cite This Study

A Framework for Evaluating Cost Control Procedures for a Process.

Discussion

Member takes

Implication

Key Points

Cite This Study

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